Section 241 — Income Tax (Earnings and Pensions) Act 2003: Incidental overnight expenses and benefits: overall exemption limit

Incidental overnight expenses and benefits: overall exemption limit 241 1 Section 240(1) and (2) do not apply if the exemption provisions total in respect of the qualifying period in question exceeds the permitted amount.

2 In this section “the exemption provisions total”, in respect of a period, means the aggregate of—

a the amounts that would be exempted under section 240(1) and (2) in respect of the period, apart from this section, and b the amounts that would be exempted under section 268 (exemption of vouchers and tokens for incidental overnight expenses) in respect of the period, apart from the condition in section 268(5).

3 In this section “ the permitted amount ”, in respect of a period, means the aggregate of the following amounts—

a £5 for each night during the period spent wholly in the United Kingdom, and b £10 for each night during the period spent wholly or partly outside the United Kingdom.